Goods and Services Tax

Lt. Governor of the National Capital Territory of Delhi appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) shall come into force – GST – States – F.3(10)/Fin(Rev-I)/2017-18/DS-VI/339 – Dated:- 22-6-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. F. 3(10)/Fin(Rev-I)/2017-18/DS-VI/339 Delhi, the 22nd June, 2017 In

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Goods and Services Tax – GST – Dated:- 21-6-2017 – New Delhi, Jun 21 (PTI) Days before the rollout of the landmark GST, the government today sought to dispel the notion that the new tax regime will be cumbersome and compliance- heavy, saying taxpayers need to file only one return every month, similar to what they presently do. In an interview to PTI, Revenue Secretary Hasmukh Adhia said the notion that assessees will have to file three returns every month is unfounded and retailers or B2C dealers need not give invoice wise details every month. Eighty per cent of the businesses will have to simply file total turnover detail in return because they are all B2C dealers or retailers. Return filing is very easy, people need not worry about filin

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t is an auto-populated return. Click it and accept it online, he said. Adhia said retailer and B2C suppliers need not worry about the return filing procedure as they have to file only turnover wise detail in GSTR-1. While only B2B dealers have to file both GSTR-1 and GSTR- 2, retailers do not need to file the GSTR- 2 as they have to only match with what the dealer has uploaded on the GST Network. Ordinary people need not worry…It is not at all complex and people need not worry. 80 per cent of the businesses will have to just file total turnover, Adhia said. By 17th of the month, both the supplier and the recipient would have to reconcile the invoice details and file the third return (GSTR-3) by 20th of the month. GSTR-3 is combination of

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usinesses would have to give details of transaction, like invoice number, GSTIN of buyer, commodity sold or services given, value of the goods or services sold, the tax incidence and taxes paid. The GST Council, chaired by Union Finance Minister Arun Jaitley and comprising state counterparts, has already relaxed return filing rules for businesses for the first two months of the rollout of the new indirect tax regime. As per the revised return filing timeline decided by the Council, for July, the sale returns will have to be filed by September 5 instead of August 10. Companies will have to file sale invoice for August with the GST Network by September 20 instead of September 10 earlier. As regards traders, manufacturers or eateries opting ha

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Goods and Services Tax – GST – Dated:- 21-6-2017 – Mumbai, Jun 21 (PTI) Senior Congress leader Sanjay Nirupam today urged Bollywood megastar Amitabh Bachchan to withdraw from the GST campaign to avoid getting targeted by traders later. The government has roped in Bachchan to promote the Goods and Services Tax (GST), ahead of the scheduled July 1 roll out of the sweeping tax reforms. The Central Board of Excise and Customs will be making the 74-year-old actor brand ambassador for the GST. A 40- second video featuring him has already been shot and is being circulated. The GST was a brilliant idea thought of by the Congress. It is another story that the BJP opposed it all the while it was in the opposition. But after coming to power, it start

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Goods and Services Tax – Started By: – venkat eswaran – Dated:- 21-6-2017 Last Replied Date:- 21-6-2017 – Dear all,Our mfg products paints & thinner is MRP based item and we pay Excise duty after abatement in MRP rate.What will happen to this in GST billing. how we can show and on what basis we have to pay Excise (GST ) from 1.7.17?Kindly share your views on thisthanks and advanceVenkat – Reply By MADAN RAHEJA – The Reply = There is no provision under GST law akin to Section 4A of Central E

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Section 149 – Tripura SGST – MISCELLANEOUS – Tripura Goods and Services Tax Act, 2017 – Section 149 – Goods and services tax compliance rating. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and services tax compliance rat

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Goods and Services Tax – GST – Dated:- 21-6-2017 – In order to ensure preparedness for GST implementation from 1st of July 2017, Ministry of Electronics & Information Technology has launched a dedicated Webpage for facilitating taxpayers with regard to addressing issues related to Information Technology Services & Electronics goods. The Webpage can be accessed through Ministry s Web Portal http://meity.gov.in/ . Individuals, Companies and Entrepreneurs in IT & Electronics sector can

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Goods and Services Tax – Started By: – Renu Aggarwal – Dated:- 21-6-2017 Last Replied Date:- 21-6-2017 – Hello,​​​​​​​My query is about the adjustment of input credit in case of importer. I want to know how n to what extent an importer can get the input credit of CVD N SAD on closing stock as on 30.06.2017. Rate of gst will be applied 12% under current GST Act. N how will the CVD 12,5%n SAD 4% be set off against. – Reply By Rajagopalan Ranganathan – The

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Section 48 – Tripura SGST – RETURNS – Tripura Goods and Services Tax Act, 2017 – Section 48 – Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under

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Goods and Services Tax – Started By: – Ashok Chopra – Dated:- 21-6-2017 Last Replied Date:- 30-12-1899 – Respected Forum, Please clear my query:Our unit having four different locations and all are registered under GST. WE are in the process to set up new factory in the same name and will purchase land after 01.07.2017. We will pay commission to property dealer for the purchase of land and property dealer will charge GST on the amount of commission. Can we take the credit of GST ? – Discussion F

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Goods and Services Tax – Started By: – RAMESH ANANTHAKRISHNAN – Dated:- 21-6-2017 Last Replied Date:- 21-6-2017 – HelloWe understand from the news papers that from 1st July, exporters are to pay the Excise duty of the product exported and get the refund from the department. Also there is no import license from 1st July. We do export against Advance License and EPCG License. Kindly advise whether the licensing system will continue or we have to pay to duty at the time of export as well as import

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Goods and Services Tax – Started By: – RAMESH ANANTHAKRISHNAN – Dated:- 21-6-2017 Last Replied Date:- 23-10-2017 – Hello Sirs,We placed order for 1 no of wind electric generator for our captive consumption. Our finished product is dutiable. Can we avail credit of GST paid on the supplies as well as services?Kindly comment. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = You can take input tax credit if it is utilized for the course of and furtherance of business. – Reply By KASTURI SETHI – The

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 21-6-2017 Last Replied Date:- 21-10-2017 – what are the provisions will applicable under gst for the remuneration received by partners

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Does Dividend taxable under GST ? – Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 21-6-2017 Last Replied Date:- 21-10-2017 – Dear all,Does dividend received/paid from/to company to

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Goods and Services Tax – GST – Dated:- 21-6-2017 – As of today, all the States and Union Territories (having assemblies), except the State of Jammu & Kashmir, have approved the State Goods and Services Tax (SGST) Act. The State of Kerala issued an Ordinance today approving State GST Act while the State of West Bengal had issued an Ordinance in this regard on 15th June, 2017. Now only one State is left i.e. the State of J&K which is yet to pass the State GST Act. Thus, almost the entire country including all the 30 States/UTs are now on board and ready for the smooth roll-out of GST with effect from 1st July, 2017. The details of the States which have passed the State GST Act till today are as follows: Sl. No. Name of the State Date

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 21-6-2017 Last Replied Date:- 23-6-2017 – Dear experts,kindly suggest:-1.Whether GST or Service tax has to pay on services received till 30.06.2017which are covered under RCM in existing service tax law as well as in GST law, say-GTA,Advocate,Director fee etc.1.Whether GST or Service tax has to pay on services received till 30.06.2017 which are covered under RCM in existing service tax law but not covered under RCM in GST law,.say-

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Goods and Services Tax – Started By: – Rambabu Dompaka – Dated:- 21-6-2017 Last Replied Date:- 23-6-2017 – Dear Sir/Ma'am,Can someone please clarify following :Does it have to be by line the tax for each product . Is there any option to accumulate in one line after Taxable value.In footnote we will show how much for CGST ,SGST and IGSTAs per Invoice rules issued by the GST council, these points not yet disclosed.Regards,Rambabu.D – Reply By piyush agarwal – The Reply = Refer draft format of

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Goods and Services Tax – Started By: – NANDA H.L. – Dated:- 21-6-2017 Last Replied Date:- 21-6-2017 – Dear ExpertsKindly share your opinion for the following issue.1. The capital goods credit balance 50% related to this financial year 2017-18, what are the procedure to take balance 50% credit & how to account in GST2. Some of the pending Service bills, we will make the payment in July & Aug'17. How to claim the Service Tax after the payment in GST3. The Cenvat Credit balance & PLA balance how to carryout forward & account in GST.4. Some of the raw material purchased in Jan'17, it is not consumed. We have taken the input credit. Need to reverse the credit, since the GST is rolling out?Pl share your valuable points. –

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 21-6-2017 Last Replied Date:- 21-6-2017 – Dear Experts,Kindly suggest whether ITC is available to recipient of GTA services who pay GST under reverse charge on Inward and outward transportation charges in GST. Further please suggest ITC is available on Outward transportation meant for domestic supply and for export supplies .In existing service tax laws, cenvat is eligible on inwards GTA service but not allowed for domestic outward

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Goods and Services Tax – GST – Dated:- 21-6-2017 – Mumbai, June 20 (PTI) The BSE Sensex slipped from record highs to close down by over 14 points on Tuesday on profit booking in recent gainers as investors turned cautious apprehending early glitches in GST rollout amid mixed global cues. The BSE 30-share barometer, after charting the positive terrain for the better part of the session, touched a high of 31,392.53, but slipped to 31,261.49 in late afternoon deals on across-the-board profit booking, especially in power, banking and FMCG counters. The index finally settled at 31,297.53 points, down 14.04 points, or 0.04 per cent, over the previous close. The gauge had rallied 255.17 points in the previous session to an all-time closing high o

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llowing the waiver of farm loans by Punjab. Banking stocks came under heavy selling pressure after the Punjab government yesterday announced farm loan waiver for small and marginal farmers, which is likely to impact the PSU sector banks. Central Bank of India fell 2.74 per cent, Punjab National Bank 2.31 per cent, Axis Bank 1.35 per cent, Bank of Baroda 0.60 per cent, HDFC Bank 0.55 per cent, Kotak Bank 0.55 per cent, Oriental Bank of Commerce 0.87 per cent, Andhra Bank 0.51 per cent, UCO Bank 1.57 per cent, IDBI Bank 1.58 per cent and Canara Bank 0.93 per cent which pulled down the BSE banking index by 0.16 per cent. However, state-run SBI bucked the trend and rose 0.52 per cent. Tata Motors was up 3.28 per cent on media reports that Tata

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 21-6-2017 Last Replied Date:- 23-6-2017 – Section 171 of the Goods and Services Tax Act, 2017 ( Act for short) provides for anti-profiteering measure. Section 171(1) provides that any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. Section 171(2) provides that the Central Government may, on the recommendations of the Council, by notification, constitute an Authority, or empowering an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. Section 171(3) provides that the Authority shall exercise such powers and discharge such functions as may be prescribed. In the

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otherwise. The Chairman shall hold office for a term of 2 years from the date he enters into his office or until he attains the age of 65 years, whichever is earlier. He shall be eligible for re-appointment. A person shall not be selected as the Chairman if he has attained the age of 62 years. The Technical Member shall hold office for a term of 2 years from the date on which he enters upon his office or until he has attains the age of 65 years whichever is earlier. He shall be eligible for reappointment. A person shall not be selected as a Technical Member if he has attained the age of 62 years. Appointment The Chairman and Members of the Authority shall be appointed by the Central Government on the recommendations of a Selection Committee to be constituted for the purpose by the Council. Salary, allowances The Chairman shall be paid a monthly salary of ₹ 2,25,000/- (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying

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rices along with interest at the rate of 18% from the date of collection of higher amount till the date of return of such amount; or recovery of the amount not refund in case the eligible person does not claim return of the amount or is not identifiable and depositing the same in the Fund referred to in section 57; imposition of penalty as prescribed under the Act; and cancellation of registration under the Act. The Authority may determine the methodology and procedure for determination as to whether the reduction in rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices. Standing Committee and Screening Committee Rule 4(1) provides for the constitution of a Standing Committee on Anti-profiteering. This committee shall consist of officers of the State Government and Central Government as may be nominated by it. Rule 4(2) provides that a State level Screenin

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application with its recommendations to the Standing Committee for further action. Further proceedings The following are the further proceedings- The application shall be referred to Director General of Safeguards for a detailed investigation; The Director General of Safeguards shall conduct investigation and collect evidence to determine whether the benefit of reduction has been passed on the recipient by way of commensurate reduction in prices; The DG shall send a notice to the interested parties for furnishing the following information- the description of the goods or services for which the proceedings have been initiated; summary of the statement of facts on which the allegations are based; and the time limit allowed to the interested parties and other persons who may have information related to the proceedings for furnishing their reply; The DG may also issue notices to any other person for fair inquiry in this matter; The DG shall make available the evidence to the other parties;

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nt till the date of return of such amount or recovery of the amount including interest and depositing the same in the consumer welfare fund. Imposition of penalty as prescribed in the Act; and Cancellation of registration under the Act. If the Members differ in opinion on any point the same point shall be decided according to the opinion of the majority. Compliance Rule 16 provides that any order passed by the Authority shall be immediately be complied with by the registered person. If he does not comply action shall be initiated to recover the amount. The Authority may require any authority of central tax, State tax or Union territory tax to monitor implementation of the order passed by it. – Reply By Srikanthan S – The Reply = Some queries are:Whether1. the provisions would be applied to different business verticles within an Organization with different parameters?2. different categories of products would attract different parameters as the GST rates may be different – for eg. for a

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Goods and Services Tax – Started By: – yateen vyas – Dated:- 21-6-2017 Last Replied Date:- 21-6-2017 – 1. A manufacturer unit has given residential accomodation to employee and rent is also recovered from them what will be GST impact on this.2. Same accomodation is also given to some teacher who are also serving in a school which is run by unit for all people. – Reply By prakash kumar – The Reply = Dear Friend,Primary condition for applicability of GST is:(1) there must be supply(2) to any othe

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GST – States – 5/10/2017-FD (TAX) – Dated:- 21-6-2017 – GOVERNMENT OF MANIPUR FINANCE DEPARTMENT NOTIFICATION Imphal, the 21st June, 2017 No 5/10/2017-FD (TAX): In exercise of the powers conferred by section 146 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the State Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, pay

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GST – States – (GHN-26)/GSTR-2017 (1).TH – Dated:- 21-6-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 21st June, 2017. No. (GHN-26)/GSTR-2017 (1).TH- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (25 of 2017), the Government of Gujarat hereby makes the following rules, namely:- Chapter I PRELIMINARY 1. Short title, Extent and Commencement.-(1) These rules may be called the Gujarat Goods and Services Tax Rules, 2017. (2) They shall come into force with effect from 22nd June, 2017. 2. Definitions.- In these rules, unless the context otherwise requires,- (a) Act means the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017); (b) FORM means a Form appended to these rules; (c) section means a section of the Act; (d) Special Economic Zone shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2004 (11 of 2005); (e) words and expressions used herein bu

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rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section. (3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year. (4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall furnish the details of stock, including the inward supply of goods received from unregistered persons, held by him on the day preceding the da

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the grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10. 5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:- (a) he is neither a casual taxable person nor a non-resident taxable person; (b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9; (d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of

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le (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event. (3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal. (4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or provisions of this Chapter, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as to why the option to pay ta

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the date on which the option is withdrawn or denied, within a period of thirty days from the date from which the option is withdrawn or from the date of the order passed in FORM GST CMP-07, as the case may be. (7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. 7. Rate of tax of the composition levy.- The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:- Sl.No. Category of registered persons Rate of tax (1) (2) (3) 1. Manufacturers, other than manufacturers of such goods as may be notified by th

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umber, mobile number, email address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone: Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor. (2) (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes. (b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and (c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent t

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b-rule (5) shall be issued electronically only after the said deposit. 9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application. (2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in within a period of three working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04,

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REG-05. (5) If the proper officer fails to take any action, – (a) within a period of three working days from the date of submission of the application; or (b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. 10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:- (a) two characters for the State code; (b) ten characters for the Permanent Account Number or the Tax De

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ilable to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9. 11. Separate registration for multiple business verticals within a State or a Union territory.- (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:- (a) such person has more than one business vertical as defined in clause (18) of section 2; (b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9; (c) all separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered busines

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rovisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application. (3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper office

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tal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule. (4) The application for registration made by a non-resident taxable person shall be signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number. 14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.-(1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed o

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ayment of the amount specified in sub-section (2) of section 27. 16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. (2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12: Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days

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ubmission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application. 18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business. 19. Amendment of registration.- (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Un

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amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment; (b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number; (c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal; (d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01: Provided further that any change in th

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ly furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05. (5) If the proper officer fails to take any action,- (a) within a period of fifteen working days from the date of submission of the application, or (b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal. 20. Application for cancellation of registration.- A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking can

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gistration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder. 22. Cancellation of registration.- (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, t

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ation for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. (2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and com

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plicant. 24. Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his email address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal: Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act: Provided further that a p

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be made available to the registered person electronically on the common portal. (3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-28: Provided that the show cause notice issued in FORM GST REG- 27 can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal f

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the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf: Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate. (2) Each document including the return furnished online shall be signed or verified through electronic verification code- (a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family

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GST – States – KA.NI.-2-752/XI-9(15)/17 – Dated:- 21-6-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION KA.NI.-2-752/XI-9(15)/17-U.P. Act-1-2017-Order-(02)-2017 Lucknow: Dated: June 21, 2017 In exercise of the powers conferred by section 146 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P Act no. 1 or 2017), the Governor on the recommendation of the council is pleased to notify www.gst.gov.in as the Common Goods and Service Electronic Portal for

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GST – States – 1077-F.T. – Dated:- 21-6-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1077-F.T., the 21st day of June, 2017.- The Governor is pleased hereby to declare that the Charges, Circles, Large Tax Payers Unit (LTU), Information Systems Division, Data Analysis Wing, Central Audit Unit, Central Registration Unit, Central Refund Unit, STDS Cell, Central Section, Tax Recovery Office, Bureau of Investigation, Ranges, ITC Investigation Unit and other offices inc

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